Arrasmith Corporation uses customers served as its measure of activity. During February, the company budgeted for 35,300 customers, but actually served 32,200 customers. The company uses the following revenue and cost formulas in its budgeting, where q is the number of customers served: Revenue: $3.80q Wages and salaries: $33,500 + $1.19q Supplies: $0.59q Insurance: $10,700 Miscellaneous expenses: $6,700 + $0.33q The company reported the following actual results for February: Revenue $ 125,800 Wages and salaries $ 68,300 Supplies $ 14,700 Insurance $ 10,700 Miscellaneous expense $ 19,200 Required: Prepare the company's flexible budget performance report for February. Label each variance as favorable (F) or unfavorable (U). (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)